2024/25 Personal Tax Position
Dividend Allowance (£500)
£500 remaining
Higher Rate Threshold (£50,270)
Basic rate
💡 Reminder: Dividends above the £500 allowance are taxed at 8.75% (basic rate), 33.75% (higher rate) or 39.35% (additional rate) via your Self Assessment return. Always pay from post-tax retained profit and generate a board minute + dividend voucher for each payment.